Honorable R. A. MoElrath 

County Auditor 

Cooke county 

Ga5.nesville, Texas 

OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Dear Sirr 

that the oountr 

and keep a 

er? And related. 

0phi011 0r thla Dq 

stated 

we 

mm% 

repusstlng em 

ions as are herein 

as r0ii0n8: 

570 

-By\ady or introduotlon, ~111~ say that the aubitore of Cooke County have not keptta aahool ladger 8inoe 

about 1927. Evidently the keeping or euoh a ledger was 

abandoned about the t$me the opinion of the AttOrnOy 

General, book 62, page 337, was released, whloh opinion 

saya, * . . . school tirraire or 8~ county, adminietratlve 

and financial, are under the supervielon of the State 

and not the county . . .* 
Honorable R. A. MfcElrsth, Rape 2 

"I am teklng the liberty of discussing the proposition further, somewhat in detail, in the hope that 

you may be able to sac just what an auditor is up 

against when he tries to keep the school ledger as 

provided for in article 1652 with the lImIted informatloh available for keeping such a ledg.er. I am not 

attempting tG argue or to discuss the matter as a 

lawyer would disauss it, but rather from the standpoint 

of untl whose duty it is tc put the law lneo effeative 

operation and doea not know, in view of the oonflictlng olrcumatanoes, how to go about it. 

':The term 'ledger' as USed in said article 1052 Is 

evidently meant to be an ordinary ledger such as Is used 

in business, aa it calls for an 'accurate account 0r 

all funds received and disbursed.* 

*A ledger in any business is a book, or books, lntended to reflect the flnanoial status of the business, 

and is set up and maintained by passing through the office of the kee?er::of such a ledger a oomplete report 

of receipts and dis~rscrmenta of every kind, lnoluding 

purchases, sales, and other items essential to the conduct of the business, thus enabling the keeper or such 

ledger to make the proper entries and sk,ow the status 

of all acoounts. 

"The ledger of the county aa a business oonoern is 

provided for in article 1607 and is known as a 'Finance 

Ledgorc. It reflects the state of county finances, and 

must be kept by the county auditor for the use and benefit 0r the commlssionere~ court. Information neoesssry 

fcr the installing and maintainiw of this ledger Is 

provided for in part by article 1617 which provides ttmt 

overy county official thrcxlgh whose hands pass any county 

funds, except the county superintendent, shall make a 

full re;Jort'of all monies oollected and present receipts 

sad vouohers showing what disposition had been made of 

such mcnles; said report to be made to the commissioners* 

court at each regular term. These reports, receipts, 

vouchers, etc.., all of which must pass through the audltar's off-ice, provides the auditor with all the data 

necegsary to instell and maintain a dapendablo ledger 

that reflects the flnancall status of each office lndividually and in its relationship to the general finanoo Of 
Honorable R. A. McElrath, Page 3 

the county. In addition to these reports rroa the 

varioue ofriciale, a list or all funds deposited with 

the county treasurer to the credit of any county fund 

is submitted to the auditor with a duplicate reoeipt 

of each deposit. Also all olalms allowed by the comzlssloners* oourt, which claims represent all county 

disbursements, must pass through the auditor’s office. 

Thur he is furnished with a complete report of all 

receipts end disbursements or all county rude. 

“The sat-up with refnrenoe to installing end 

maintaining a school ledger la entirely dlffarant. No 

report 1s required to be made to the county auditor by 

the county suparintendant or school truataes, or any 

other school official, or for the submibsion of reoaipts, 

vouchers, ate., se Is required or other orrloiala. Vhen 

there is a par oapbta apportionment of stata fund8 made 

by the State Superintendent of Public Instruotlon to be 

placed to the credit of the available echool rund of 

the County, the money is sent direct to the oounty depository who reports the reoalpt of such money to the 

county aupsrintendent together with the amount of such 

deposit. Likawiaa, aollaationa of special school taxes 

are deposited by the tax collector in ths aame manner. 

In neither case is the State Superintendent, the oounty 

superintendent, the county tax oolleotor, or the county 

depository required by law to report these reoalgts to 

the oounty auditor. 

“The same general situation is trtie with raferenoe 

to d1sburr:ement.s. I quote from opinion O-1063 to which 

you refer which says ‘...%a are, therefore, of the 

opinion that the administration and disburaemants of 

school funds 18 under the control of the school bodies 

and that this authority should not be limited by auparvision of the county auditor and other county officiala 

when such supervision has not bean specifically authorized...’ so far ss I am able to learn, there has been 

no such ‘specific sup+trvision’ authorized in Cooke County. 

“Comparing the provisions provided by law for keaplng the finance ledger with those for keeping the echo01 

ledger, wa hsva the following: 

“H-:CEIpT::: 
Honorable R. A. McElrath, Page 4 

aPlnance Ledger - Report.8 or reoelpte of all monlea 

received by all oouuty officials handling 

county moniee, except oounty rup4rlntendent. 

Report of county treasurer with duplicates 

of all deposits to county funds for all 

purposes. 

Y'ohoo? Ledger - No reports and no reaord of reoeiptr 

or depoeite. 

"DIZBUR5B.4ENTS: 

"Finance Ledger - Reporte OS disbursements made by 

all county officlala handling county roniea 

togsther with reoelpta, vouchers, eto. Examining and paealng upon all claims preeented to the ~~mrnlaslonera' court, which claims 

oover all dlaburaements made by aounty. 

"School Lodger - No reports of aounty superintendent 

or trustee6 to county auditor authorlzed. 

Paaalng on school dlebureements by auditor 

prohibited by law. 

"1 not.4 that in your answer to question No. 9, 

YOU -7, *The auditor has aooesr to and authority to 

oxamine all booka, accounte, reesipts, vouchera, and 

other reoorda of all oounty offlclals, and to examine 

all vouahore &van by trustees of common aohool dfatriate...', and from this you oonclude that it la a 

basis for inetalllng and maintaining a eahool ledger 

and base your oonolueion upon ertiola 1653 which aapa 

, 

. ..he shall havs continual aoaeae to and shall 4Xamine all the booka, aooounte, roporte, vouchers, and 

other records of any offloer, the orders of the Cornmieelonere' oourt relating to the flnanoes Of the 

county, and all vouohera given by the Vtru4te41 Of 

all common school districts of the county and shall 

inquire Into the correctneea of same...' 

“It appears to me that the above mentloned article to which you refer as authorizing the county 

auditor to obtain the neceaeary information to Install and maintain a school ledger Is in the main 

only a blanket authority~ to auditors to examine (or 

audit) the books of an 

ever deemed advisable, 

eti;ot,"z ;zg:;e;h$- 
Honorable R. A. McRlrath, Pago 5 

providing a aourc4 of information for setting up 

end maintaining a school ledger. Furthermore, th4 

referenae to the examination of vouohera given by 

trustees or common school diatriots ia not erfectlvo, 

since in the opinion of the Attorney Gbrmral, book 

62, Peg-e 331, to which previous reference haa beon 

made, it is hold that * . ..school affairs of a county, 

adminiatratlve and financial, are under the mpervislon of the etbte and not the oounty...' 

-In your answer to question4 4 and 5 to wit *Is 

the aounty school superintendent of Cook4 County roqulred to keep the ledger mentioned In artiolo 1652, 

or Its equivalent?* and, '15 the school depo@ltory 

bank of Cooke County required to k44p the ledger mentioned In article 1652 or ita equivalent?*, 4aoh queetlon we4 anawared in the negative. Pleaee permit the 

f ollowlng observa tlon: If the school ledger mentioned 

in article 1052, or a similar ledger, were not kept by 

both the depository bank and the oounty sup4rintsndent, 

and were kept by the county auditor, all of which would 

bo in line with your construction of the law, then 

neither the dopoeitory bank nor the oounty 4uperintendent 

could give any infonmtfon whatever as to the flnanoes of 

any school district In the county until the aud%tor*r ledger had been consulted, and thia in the fac4 of the faot 

that, every item of reoelpts and diebureemQnts pertaining 

to school funds paae through the depository bank and the 

orrioe of the county superintendent In the regular order 

of buelnoss, while none of them pas4 through the ofrlos 

of the oounty auditor. A8 a matter of feat, both the 

depomltory bank and the county superintendent muet keep, 

and do keep, euah n ledger. They oould not teka oar4 

of busineaaee of their otrloer without It, nor oould 

thsy make the annual report B required of thorn by the 

eta te superintendent. They are provided with every item 

of information necessary to keep such a ledger, and so 

far as I am able to learn, an auditor is not authorized 

by law to demand a report of receipts and disbursements 

of school funds, either from the depository bank of the 

county or the county superintendent or any other school 

of ficlal. 

“In view of the foregoing mesa Or oonflioting eircumatanoes, your opinion Is deslrsd as to whether, unbar 

the tema of article 1852 and oth4r etatutes pertaining 

to school matters, it is mandatory upon me a8 County 
Honorable R. A. ILcElrath, Fags 6 

auditor of Cooke County to *lnatall~ such a lodger 

regardless of the fact that no provision la mad4 

for supplying me with the Information neaessary to 

ksep such Y ledger. 

*In vier of the further fact that the county 

superintendent of Cooke County muot keep and doe4 

keep such i ledger an deecribed in article 1652, 

your opinion is desired as to whsther such a lsdger ahould be paid for out of the school fund4 a4 

provided for in article 2700D-1, seotion 2, vhloh 

act reacis as foilows: 'Tin4 county board of trustees 

rhall annually on or before the first day of August 

hareaftar crder a scholastic per capita aeeeeement 

against eaoh school district within ths county In 

aufficiant amount to provide for the payment of the 

salary and office expense8 of the county superintandent and any office assistants he may have, ae 

is now provided by law, or may hereafter be provided. And the said asersement when legally made 

and certified to the school dletrlctn of tha county 

shall be paid by them for the purpose herein 4p401-, 

ited.* 

"Or shall seme be paid out of county fund4 a4 

provided for In article 3099-b section 2, whioh aaye, 

'Suitable offices and stationery and blank4 neee4sary 

In the porfornmnce of their dutlee may In the dlrcretlon of the commlsslonere~ oourt also be furnished to 

resident district judges, resident district and county 

attorneys, county superintendents, and county surveyors, 

md my 50 p.%ld for on order oL' the commissioners* 

court out of the county treasurer?’ 

*Or must'it be paidibr out of the private funds Or 

the county superinLsndent?n 

Article 1552, Ternonfa dmotatsd Civil Statutes, 

reads as follows: 

"The auditor shall install in his office a sohool 

lodger showi.nC an accurate account of all tunde rocaivad and disbursed by the comon school distrlcts of 

hi@ county; a bond regi.ster showing all the echo01 

bond6 isausd by the common sOho districts Of hi4 

county, their rate of interest, date laeusd and matulitg date; and he ahall also keep an intereat and ainking fund account of such sohool bond." 
Honorable R. A. McElrath, Page 7 

Article 1653, Vernon’s Annotated Civil Statutes, 

provides that: 

” 

. . .-* Fe shall tiave continual accasa to and 

shall examine all the books, accounts, reports, 

vouchers and other recorde of any offioer, the orders 

of the commissioners court, raleting to the flnanoe 

of the county, and all vouchers given by the trustees 

Of all common school districts of the oounty and shall 

inquire into the corractnasa of the same.* 

In our Opinion No. O-2734, addressed to you, It was 

held that the school ledger mentioned in Utiola 1652, aupra, 

must be kept by the county auditor. We believe that our Opinion No. O-2734 la correct end specifically answers your flrat 

question presented in the above mentioned latter. Therefore, 

you are respectfully advised that it is our opinion that it is 

mandatory that the county auditor keep the school ledger referred to in Article 1652, aupra. You alao raise the question 

aa to how you are to secure the information neoeasary to keep 

a school ledger as above mentioned. Article 1653, aupra, among 

other things, provides the t the county auditor shall have oontinual access to and shall examine all the booka, aooounts, 

reports, vouchers and other records of any officer . . . and 

all vouchers given by the trustees of all common school diatricts of the county and shall inquire Into the correctness of 

the same. As stated in our Opinion No. O-2734, ndatalls for 

such axamlnstlons may doubtless be worked out between the 

auditor and auoh officers.n The manner In whloh such details 

are to be worked out is within the dlacratlon of the auditor 

and cannot be passed upon by this Department. 

It is stated in your latter “that the auditors of 

Cooke County have not kept a school ledger since about 1927. 

Evidently the keeping of such a ledger was abandoned about ,the 

time the opinion of the Attorney General, Book 62, page 337, 

was released which opinion says * . . . sohool affairs of a 

oounty, administrative and finanolal, are under the supervision of the state and not the aounty . . . tn It is true that 

,&ha above menticned o,oinlon holds as just atatad. However, 

this opinion, which is s conferanoe opinion, among other things, 

further holds in effect that the county auditor is required to 

keep a school ledger, showing all school funds received and 

disbursed by trustees or county school districts in his county, 

and a record of all school bonds Issued by said districts and 

that he (the county eudltor) 15 required to exemlna all vou- 
Honorable R. A. UcElreth, Fags 8 

ohara given by trustees of common school dfstriats of the 

oounty and to inquire into the oorreotneas of the same. 

Xe think that there 1s much merit in the position 

you take. However, Article 1652 was added to the statutes 

in!..1917 and we can sea no good reason for Its existence 

sinoe, as stated by you, such ledger is kept by the oounty 

suparlntandant and a like ledger is kept by the oounty dapoaitory, but the Legislature has made the requirement set out in 

Artiola lBS2, supa, end imposed such duty upon the oounty 

auditor. 

Artiole 3@99b, mentioned above, authorizes the oommisslonars~ oourt to purchase blanks end stationery when the 

court in its discretion decides to do so. However, we do not 

believe that this statute authorizes the aourt to purohaaa 

books such as ledgers. 

In vlaw of the lest above mentioned statutes you 

are advised that it la our opinion that the ledger kept by 

the county superintendent should be paid for out oi the 

sohool funds as provided in Article 27006-l and Article 

2827a. The county suparlntandent is not required to pay tha 

ooat of the above mentioned l++Qger parsonelly. 

Trusting that the foregoing fully enawera your inquiry, we are 

Yours very truly 

ATTORNEY Cl!NEFUU QB’ TXAS 

AH’:BBB 

BY 

Ardell williams 

A=;,, 

Assistant 

ATTORNEY CX%ZRAL OE’ TZXAS